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6.192.—(1) If on the hearing of the application it appears to the court to be a proper case, the court may make the order applied for, with such modifications (if any) as appear appropriate having regard to any representations made on behalf of the Commissioners.[FORM 6.72]
(2) The order—
(a)may be addressed to an inland revenue official other than the one named in the application,
(b)shall specify a time, not less than 28 days after service on the official to whom the order is addressed, within which compliance is required, and
(c)may include requirements as to the manner in which documents to which the order relates are to be produced.
(3) A sealed copy of the order shall be served by the applicant on the official to whom it is addressed.
(4) If the official is unable to comply with the order because he has not the relevant documents in his possession, and has been unable to obtain possession of them, he shall deliver to the court a statement in writing as to the reasons for his non-compliance.
(5) A copy of the statement delivered under paragraph (4) shall be sent forthwith by the official to the applicant.
[E.R.6.195]
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